The accounting work of each accountant is built on the use of logic and mathematics, it requires a broad outlook and the ability to identify cause-and-effect relationships. A novice accountant first of all needs to master not only accounting entries, but also the procedure for generating reports, including a balance sheet.
The meaning of accounting is the accounting and generalization of financial information in order to analyze the economic activity of the enterprise. Accounting can be divided into three aspects:
- Determining the financial components of economic activity (assets, income and expenses, liabilities, cash flows, etc.);
- Measurement of these components in monetary terms;
- Provision of financial information (reporting).
Double entry method
The concepts of correspondence accounts and accounting entries based on the principle of double entry. The essence of this principle is to record each business transaction twice: on the debit of one account and the credit of another. With non-automated accounting, there were two ways of keeping records - memorial and journal-order. Currently, accounting programs allow you to get a reflection of operations in any convenient form.
The property of business transactions logically follows from the double entry method - to change the indicators of both sides of the balance sheet at the same time. Most often, typical households. operations produce movements on the "opposite" sides of the balance sheet.
What is a balance sheet
The method of grouping the financial indicators of the assets and liabilities of an enterprise to display its financial condition at a certain date is called the balance sheet.
The balance sheet as the main source of information for the analysis of the financial and economic activities of an enterprise has two parts - an asset and a liability:
- The asset includes property; cash; accounts receivable.
- Liabilities are the totality of all obligations of the enterprise and the sources of formation of its funds.
Depending on the organizational and legal form of the organization, balance sheets can have different types. For internal purposes, the organization may adopt its own forms of reporting information. For reporting in government bodies- for example, in the Federal Tax Service - legally approved reporting forms and data transfer formats are mandatory.
Chart of accounts
The company's accounting system implies a prerequisite for the presence of a clear system of accounts and instructions for their use. The system of accounts for reflecting business transactions using the double entry method is called the chart of accounts.
The chart of accounts adopted by the Ministry of Finance in 2000 is still valid today, with minor changes made in 2010.
The main task of the Chart of Accounts is the connection of accounting indicators with reporting indicators. For its correct use, the Ministry of Finance has developed appropriate instructions.
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The Chart of Accounts is a table in which the accounts are grouped into sections by type of assets and liabilities. For ease of use, accounting programs often provide for the reflection of signs of sum and quantitative accounting, whether the account is a currency account, etc.
Relationship between the balance sheet and the Chart of Accounts
The asset balance reflects active accounts, that is, accounts that have a debit balance and for which an increase in turnover occurs according to Dt. In liabilities - passive accounts, that is, with a credit balance and an increase in turnover at Kt.
Active-passive accounts can have any balance, which is reflected in the balance sheet, respectively - an active balance in the asset section, a passive one in the liability section.
Accounts that do not have a balance after the close of the period are not reflected in the balance sheet. With their help, the Report on financial results is formed. In a properly drawn up balance sheet, the totals of liabilities and assets should be equal to:
Accounting from postings to balance - examples, table
Consider examples of accounting transactions with entries and their reflection in the balance sheet.
Operation 1. Let's say, to the settlement account of Schweik-A LLC on 04/14/2016. an advance payment was received from the buyer MegaStyle LLC on account of the future supply of clothing products in the amount of 118,000 rubles. Accounting entries:
In this example, Dt 51 and Dt 76 (advance payments) show an increase in assets, and Kt 62 and Kt 68 show an increase in liabilities.
Operation 2. Suppose that the buyer of our organization has ceded the rights to purchase goods to another company.
In this case, account 62 will be posted to account 62 (advance payments), but this will only change accounting by counterparties, this will not affect the results of the account as a whole - just like the balance sheet data.
Operation 3. 16.04.2016 Shveyk-A LLC received from the supplier - Romik, materials - threads for sewing machines, 130 bobbins in the amount of 15,340 rubles, including VAT - 2,340 rubles. Accounting entries:
Operation 4. 17.04.2016 the resulting threads were partially written off for production, together with the previously credited fabric for 35,000 rubles. Accounting entries:
Operation 5. Schweik-A LLC accrued and paid salaries to employees in the total amount of 120,000 rubles. Accounting entries:
Operation 6. 27.04.2016 finished products were credited to the warehouse on 04/28/2016. — a consignment of goods was shipped for Megastyle LLC. Accounting entries:
After the payment of wages, cash in the amount of 10,000 rubles remained in the cash desk of the enterprise.
After the formation of postings on operations in the balance sheet for April 2015, we will see the following figures:
| Partition number | Section name | Group of articles | Amount, rub. |
| Assets | |||
| II | current assets | Materials (10 count) (13,000-2,000) | 11 000 |
| Cash (118,000-15,430-70,000) and cash 10,000 | 42 660 | ||
| Passive | |||
| V | Short term debt | Payroll debt | 50 000 |
Is accounting complicated? Too many unknowns? Then for you - Tutorial "Accounting from scratch". Only 60 lessons - and you will understand that accounting is simple and interesting.
The self-instruction book is 60 lessons, 60 tasks with answers, an example of accounting in numbers and postings. All changes of 2018 are taken into account!
Bookkeeping Basics for Beginners:
| Lesson 1 | Basic terms and definitions, a theory without which it is impossible to move on |
| Lesson 2 | Everything related to the authorized capital of the enterprise (its accounting, increase, decrease) and settlements with the founders (dividends) |
| Lesson 3 | Cash and non-cash funds, foreign currency, checks, letters of credit, etc. |
| Lesson 4 | Receipt and disposal, depreciation, repair, modernization, revaluation, lease of fixed assets |
| Receipt and disposal of intangible assets, depreciation, revaluation | |
| Lesson 6 | Receipt leave from the warehouse, inventory of materials and write-offs of fuel and lubricants |
| Lesson 7 | Production cost, output finished products, marriage |
| Lesson 8 | Settlements with suppliers, buyers and other counterparties |
| Lesson 9 | Features of the receipt and disposal of goods, as well as their movement within the organization |
| Lesson 10 | Salary, vacation, sick leave, benefits related to pregnancy, childbirth and childcare |
| Lesson 11 | Accounting and tax accounting of expenses at the enterprise |
| Lesson 12 | Summing up the results of the annual activity, consider the profit and loss |
Taxation for beginners
The presented lessons will allow you to quickly master the basics of accounting, learn how to calculate taxes. The material is aimed at beginners, information is provided free of charge.
The knowledge that can be obtained by studying the information in this tutorial will be useful to accountants for competent accounting in an enterprise, entrepreneurs and heads of organizations to understand the process and control their accountant, ordinary citizens in ordinary life situations to make the right decisions in matters related to finance.
Self-tuition book on accounting for beginners "Accounting from scratch" will help to master all the necessary knowledge for the competent organization of accounting and tax accounting in the enterprise.
Due to the fact that all the information is presented in a simple and accessible form, anyone who wants to master the knowledge of accounting and reporting from scratch will be able to understand it.
The articles of the tutorial are provided with examples that will make it easier to understand the rather complex material and allow you to consolidate the knowledge gained in practice.
The material is presented sequentially and divided into lessons. If you want to start learning accounting from the very beginning (from scratch), then you need to start with the section on accounting (that is, from the first lesson), then deal with tax accounting and taxation and finish with accounting and tax reporting.
Above you can go to any section or lesson that interests you.
Accounting- a step-by-step system of accounting, registration, collection of information on obligations and cash flows and documentation of a legal entity.
According to the legislation of the Republic of Kazakhstan, accounting can be maintained by: a manager, an accountant, or an incoming accountant or an outsourcing company.
Today, any entrepreneur can keep the accounting of an individual entrepreneur or limited liability partnership on a simplified taxation system independently. It is enough to register in the online service site, if you have a registered enterprise, then follow the link, test mode 3 days, absolutely free, then from 5500 tenge per month, depending on which tax forms you submit.
What does an LLP/IP do on a simplified regime on a monthly basis:
- Calculates payroll taxes and pays them by the 25th day of the next month - automatic calculation of payroll taxes
- Issues or receives primary documents (bills, acts, waybills, invoices) - you can see how simple and convenient everything is
- Carries out a bank statement - everything is much easier with Alfa-Bank here
- Forms tax reporting and sends it to the tax office - 910 form is calculated automatically, instructions
- Maintains inventory records
Only a part of the functions is listed here, since you can perform many of them in 2 clicks in Mybuh online accounting.
To all beginners in accounting, we explain and show how to use the program and keep tax records.
Today, more than 7,000 entrepreneurs use the service, most of them are entrepreneurs with simple basic knowledge of working with a computer.
Simple answers to simple questions for bookkeeping:
- First (if necessary) you issue an Invoice for payment for the customer
- After or at the time of the sale or provision of the service, you issue an Invoice or an Act. It is important to understand that the Invoice is issued when the goods are sold, and the Certificate of Completion is issued when the work is performed and the services are rendered
- The receipt of money in the account does not mean the receipt of income. Income is confirmed only by issued documents (Invoice and Act)
If you want to become a professional accountant, we recommend that you familiarize yourself with the following tasks
Accounting Tasks
Collection and fixation of true information of the subject and correct financial statements on the work of an organization where the head or chief accountant monitors and prevents negative situations with the economic activity of the enterprise, finds financial reserves for the stable operation of the enterprise, monitors the legality of financial transactions during the operation of the enterprise, controls the expediency of the movement of property and financial resources.
In order to learn how to reflect transactions on accounts, you need to familiarize yourself with the following concepts
- Accounting account
- accounting entry
- Turnover balance sheet
- Chart of accounts
- double entry
- Balance
Accounting account, chart of accounts
Accounting account is a system for storing information about a business transaction.
The account is a two-sided table.
The left side of the account is called debit, Right side credit.
The division of the account into two parts is done so that an increase is recorded on one side, and a decrease on the other side. Those amounts that are recorded on the accounts during the current month are called turnover. The amounts that are recorded in the debit part are called debit turnovers, and in the credit - credit turnover.
Accounts have a number consisting of 4 digits. All accounts are grouped into chart of accounts. Sample Chart of Accounts is a systematized list of accounting accounts that determines the construction of the entire accounting system and is mandatory for business entities.
Chart of accounts consists of 8 sections
- Current assets
- Long term assets
- Short-term liabilities
- long term duties
- Capital and reserves
- Income
- Expenses
- Production Accounts
Basic control methods
- Documenting and recording the movement of goods, services, property and financial resources in professional accounting programs and written reports
- Double entry of business transactions in accounting accounts, where the same amount is recorded in debit or credit
- Inventory - reconciliation of goods or property listed on the balance sheet
- Calculation - calculation of the cost of a unit of goods or services, taking into account expenses, to determine the cost
- Balance sheet - a reflection of information about the financial activities of the company, taking into account income and expenses on the requested date
- Accounting statements - all accounting data reflected in special forms of tax reporting, on the basis of which the tax base is formed and the financial position of the enterprise is reflected.
Accounting principles
- Independence and autonomy - each enterprise is a separate independent legal entity, where the property of the enterprise is recognized and recorded in the financial statements.
- Objectivity - all documentation and business transactions must be recorded in accounting, and confirmed by issued or shipped documents.
- Prudence - caution and verification of incoming and outgoing documentation, preventing the deliberate overestimation or underestimation of the income of the enterprise.
- The principle of accrual - the movement of goods, finances and services are reflected as the documentation is issued or received.
- Periodicity - timely preparation of the balance sheet for the reporting period, quarterly or annual report
- Confidentiality - Preservation and restriction of commercial information
Has many features. Initially, it is important to understand that even the slightest inaccuracies in accounting lead to significant troubles, including material losses. Problems can arise both for the accountant and for the management of the company.
If you don't already know all the details accounting, however, you do not want to get in trouble with the law, you will need a good tutorial. It is also necessary to pass a specialized well By accounting.
Accounting course will help to master the knowledge and skills that are required for the chosen profession. Even in the study of accounting, thematic literature can be an excellent assistant. With its help, it will be possible to learn how to competently structure and organize accounting activities. Books such as Hartwich's Accounting from the Ground Up will be helpful. Self-tutor”, Hartwich “Accounting for 10 days”, Krutyakova “VAT. The practice of calculation and payment”, Morozov “On simplification over a glass of tea”, etc.
Online accounting service as a tutorial for an inexperienced accountant or entrepreneur
One of the best assistants in the study of accounting will be the online accounting service. It will help you get familiar with the basics. The system is understandable on an intuitive level. It won't take long to study it. This service will be convenient and useful for both a young or inexperienced accountant and an entrepreneur. Anyone can learn how to do bookkeeping in a short time.
What is more profitable and more convenient: accounting courses or online accounting service?
Many experts are sure that it is more rational to use Internet accounting than to take accounting courses. There are many good reasons for this:
- In the case of using the online accounting service, you do not need to study all the features of the 1C accounting 8.3 program. As a result, you will be able to save both time and effort.
- If you use the online accounting service, you will not have to take accounting courses. Thanks to this, you will save a decent amount.
- You will not need to spend money on literature. It's also a big savings.
- You do not have to understand the nuances of accounting on your own.
- When you master the service, you will be able to do bookkeeping, managing entirely on your own.
- Having mastered online accounting, you will be able not only to keep accounting records, but also to prepare, as well as remotely submit reports. It doesn't matter what city or country you are in.
- If there is a need for advice on a particular financial issue, then you can always get it through the service. Moreover, you will not have to pay extra for such assistance.
- Having mastered the system, you will start working in the shortest possible time. Just go through registration. In the future, you will only need a username and password.
What to give preference - it's up to you. However, before making a choice, think again in detail. In 2019, IP and LLP in a simplified mode rents every 6 months. And most importantly, all tax reporting is submitted through cabinet.salyk.kz
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Accounting (accounting) is a specialty that is quite difficult to study. It contains many terms, operations, instructions that a beginner is not always easy to master. However, this does not prevent the use of self-learning, both online and with the help of tutorials. This allows you to understand the details of the theory, but it takes a lot of practice. You can also learn accounting for dummies in one of the special educational institutions, of which there are quite a few. To learn accounting from “a” to “z”, you need a lot of practical experience. It is acquired in the course of work. Accountants who prefer remote work are able to manage several firms at the same time, and still have a lot of free time.
The accounting course for beginners, its basics imply the study of the presented specialty. It is an orderly system for collecting, registering and summarizing data, which are indicated in monetary terms. The specified data store information about the property, obligations of the company and their movement with the help of continuous, continuous and documentary accounting of all business transactions.
Independent course "accounting for beginners"
Important! accessible language, accounting for dummies implies all the movements of funds on the account, their receipt and debiting, accounting for movable and immovable property, which are displayed in special documents.
Simple bookkeeping in the organization is carried out in accordance with the law. Functions are performed by the following persons:
- chief accountant who works in the company according to an employment contract;
- general director, if there is no chief accountant;
- an accountant who is not the main one;
- hired company that provides accounting services.
In the process of activity, the main thing that every accountant needs to know is the objects of accounting, obligations and business transactions that are carried out by companies in the course of their work.
There are many private businesses and educational institutions that offer good courses.
Accounting is designed to solve all sorts of tasks to create and provide reliable and complete information or reporting on the work of the company and its property status. This information is required by internal users of reporting, for example, owners, shareholders, managers. Also, external users, such as creditors, investors, partners and other persons, have the right to access it. The documentation and data presented in it helps in such cases:
- if necessary, to prevent the negative results of the economic activity of the enterprise;
- to determine on-farm reserves to obtain the financial stability of the enterprise;
- monitor compliance with laws and regulations during the management of business operations;
- provide verification of the feasibility of certain business operations;
- check the presence and movement of liabilities and property;
- check the use of labor, financial and other material resources;
- check the compliance of the work in accordance with the approved estimates, standards and acts.
Profession
The profession of an accountant implies an employee who is obliged to control the profit and loss of the enterprise, and draw up the relevant financial documentation. An employee of this specialty is present in any private or public company and organization.
Main functions The activities of accountants, today, are carried out in electronic systems, for example, "1C". With their help, a specialist can collect and organize the necessary data and perform the required calculations.
The main responsibilities of the profession are as follows:
- performing the calculation of production costs and income received;
- control over financial discipline;
- registration of wages of the personnel of the enterprise;
- work with tax organizations;
- creating and sending financial reports.
The number of representatives of the profession in each enterprise depends on its size, number of employees, area of work and other factors. Small firms can be content with the services of a freelance accountant, while large companies can have a whole staff of representatives. In the latter case, each individual specialist is required to perform a specific set of tasks. This may be the issuance of wages, control and calculation of expenses for the period.
Important! Regardless of the size of the company, the services of an accountant are necessary for it.
After the introduction in 2013, the specialty has become one of the most sought after. Even small business owners should have an employee responsible for tax and financial reporting.
Professionals studying accounting for dummies should be prepared for the monotonous labor activity, which implies a large amount of documentation. Communication skills, resourcefulness and stress resistance will not interfere. Care must be at the highest level. Often, the success and reputation of the enterprise depends on the quality activities of a specialist in this area. Good professionals are worth their weight in gold and have a high income.
Concepts
The specialty implies a large number special definitions, terms and definitions that a person who is not related to finance cannot understand.
Users The basics of the balance sheet asset and liability for dummies benefits can be learned from scratch. You should start by learning the following basic terms:
- The balance sheet asset represents the property reserves of the company, which are divided into current and non-current. The first includes finished goods, raw materials and other things that make a profit. The second includes investments and property of the company.
- A liability is the funds that create an asset.
- The debtor is the debtor.
- The lender is the company that lent the company money.
- A forfeit is a fine that is taken as a result of failure to fulfill certain obligations or conditions of companies that are parties to an agreement or contract.
- Trading profit, which indicates the difference between revenue and production cost.
- Balance sheet profit - the number obtained as a result of all profits received from the sale of products, property and assets of the company.
- A non-resident is a person who works in the territory Russian Federation, however, are registered in another state.
- The authorized capital is the amount of funds that was invested by the owners of the enterprise to create.
Not all terms and concepts that are present in the profession are presented.
What knowledge is needed for a beginner
A beginner accountant should know mathematics at a good level. Performing calculations and other activities, although performed automatically, using electronic programs, however, knowledge of mathematics is necessary.
Concepts Hence the need for knowledge and ability to work with a computer and a basic set of office programs emerges. It is required to create statements and reports, as well as send them to special organizations in electronic form.
It is also better to have basic knowledge in finance and economics, since you will have to deal with a large number of special terms and definitions.
Where can you study from scratch?
As of 2019, accounting can be studied independently, using online training, in a specialized training center. There are many courses available to help you improve your skills. Professions can be studied at a higher educational institution or an economic college.
In domestic conditions, the most in demand are specialists who know all the latest methods of doing business. This level of education can only be provided by educational institutions that are located in the central part of the Russian Federation (best of all, in the capital or other large cities).
Education can be obtained at the following universities:
- humanitarian and economic university;
- international academy of management and business;
- Institute of Business and Law;
- MATI;
- MNEPU.
Note! The most high-quality metropolitan educational institutions are listed.
Often, it is best to choose a major in finance or a similar one. The list of subjects includes accounting. After graduation and receiving a diploma, you can work as an accountant.
For people who plan to engage in only the activities presented, it is better to take online courses. It will take a small amount of time and money, and then allow you to start activities according to your specialty. However, a quality approach to learning is required, as employers value university graduates more.
What is the best place to start
You should start with a long reflection and reflection on whether there is a willingness to subsequently work with a “bunch” of papers and routine. Perhaps it is better to choose a more active focus.
Schematic definition of specialty If the decision is made, the candidate can choose one of two directions:
- the process of obtaining education at a university or college. You can get a complete higher education or go to school after finishing the ninth grade of school. Employers clearly prefer to hire specialists with VO. If there is a desire to work and study, then you can enroll in a correspondence course;
- Remote education. Today there are many options for this type of training. These can be webinars, online courses, independent study of books and articles. It is necessary to study the work in the main accounting programs. Now there are many resources on the net that offer to go through the learning process, choosing a good one is not a problem.
In the case of self-education, maximum effort is required. A good plus will be internship, advanced training courses that teach the latest accounting management techniques. Employers are still quite skeptical about people who have received distance education, therefore, the skills listed above are simply necessary to get a job.
With the proper level of desire and assertiveness, you can become a good specialist on your own. However, it should be understood that competitors with a diploma have more advantages. Therefore, it is still recommended to get a full higher education and secure a stable career.
Instruction
step by step plan for self-study consists of the following items:
- education online or with the help of special literature with the implementation of practical tasks;
- books for more detailed training and gaining practical experience in taxation, accounting, auditing;
- passing special courses for advanced training;
- verification of acquired skills and knowledge by performing online tests;
- Internship;
- apparatus employed.
Timing
The duration of training depends on the primary education. After the ninth grade in college, you will have to study for almost four years. After high school, acquiring college skills will take nearly three years. You can get a higher education in the field of economics, which will take five years.
Homeschooling depends on the basic knowledge and abilities of the individual. For some, a year may be enough, and for some it may take three or more years.
Learning to be an accountant is pretty easy. Modern teaching methods allow you to get an education online. There are specialized educational institutions where you can graduate with a diploma. Depending on the chosen path, you will have to study for a certain time. The main thing is the readiness to receive the presented specialty, perseverance and perseverance.
This short course is designed for those who study accounting as an academic discipline. The author of the course sets himself the task of explaining the basics of accounting for beginner accountants, for those who want to master this interesting specialty. Why the basics? Because if we consider accounting as one of the types of human activity, we must understand that the accounting system itself was not formed immediately, in an instant, but how science has developed throughout the history of human development.
Useful literature for a beginner accountant
For the first time, it was systematized in the Renaissance, during the time of Leonardo da Vinci, by the great mathematician of his time, Luca Pacioli, in 1494 in the scientific work Treatise on Accounts and Records. Any science is based on specific techniques and methods, accounting work is specific and has its own techniques and methods, namely, accounting provides for the following different techniques and methods: inventory, system of accounts and double entry, etc. In everyday work, accounting, depending on the industry and the taxation system, has its own industry-specific features, some economic phenomenon must be reflected in accounting, some is reflected in a specific, industry-specific manner. Accounting covered wage, materials and inventories, fixed assets, the production and sales process, the financial result, and, finally, the financial result of any organization is determined by accounting. It is almost impossible to overestimate the importance of accounting in the activities of enterprises and organizations, as well as in general for the economy of our country. However, in the course of his work as chief accountant, the author of this course had to constantly come across reforms carried out by reformers from accounting. Constantly, under the pretext of ongoing reforms, changes in accounting are being formalized, accounting entries are becoming more complicated, forgetting about the tasks of accounting for a quick and correct assessment of the enterprise's activities and the financial condition of the enterprise. Accounting should cover all business operations of the enterprise, industry. The accounting department of the enterprise is designed to quickly and accurately solve all the tasks assigned to it. The accounting department of any enterprise should be headed by knowledgeable specialists who are well versed in theory and practice. This course is designed to help you navigate the rapidly changing accounting legislation, an accountant must know the basics of accounting well, distinguish between new and useful in accounting, from unnecessary, far-fetched and sometimes not feasible at all, due to the realities of the economic life of an organization, enterprise. The author of the course is grateful to you for taking the time to study this course and hopes that you have gained some benefit from the study of accounting in the light of the materials of this work.
Accounting made easy
This site is dedicated to the basics of accounting and is intended for those who have had to deal with this subject, who find it difficult and incomprehensible. As practice shows, the authors of accounting textbooks, although they try to offer as much information as possible about the subject, features and subtleties of accounting, often pay little attention to the basics, considering them obvious. This is a serious obstacle for beginners who are just beginning to study this subject. Beginners get the impression that it is impossible to understand accounting. The authors of this site will try to dispel this myth.
Who is this site for? First of all, for those who are faced with the study of accounting, and consider accounting a difficult, overwhelming science. It can be not only university students, college students, novice accountants, but also experienced employees who had to move to a new site. We can assume that the proposed materials are an online textbook on accounting or an online textbook on accounting.
For an in-depth study of accounting, we recommend stocking up on textbooks and turning to sources - legislative and regulatory acts. The authors of the site did not set themselves the task of creating complete guide across all areas of accounting. The purpose of this project is to provide answers to simple and complex questions of newbies that they are embarrassed to ask, or there is simply no one to ask them. Only having a complete understanding of the basics, you can proceed to the study of more complex things. Then you can say with confidence that accounting is not so difficult at all.
Accounting for dummies in plain language
The website section of the accounting task contains examples of solutions and examples of accounting entries for individual accounting areas. The given examples of problem solving should help beginners in solving problems that they will encounter when studying accounting.
Chapter helpful information contains methodological materials that will be useful in the study of accounting.
For self-checking in the accounting tests section, you can find tasks selected by selected topics. With the help of tests, you can test your ability to answer questions correctly. The correct answers to the accounting tests can be viewed immediately.
Management Accounting
A separate category of the site is devoted to management accounting as one of the accounting subsystems. Management accounting is usually studied within a separate discipline outside the subject of accounting. The management accounting section of our website has a similar structure and also contains management accounting tasks and management accounting tests.
Sometimes clients come with a question: we want to register an LLC and engage in commercial activities. Tell me where to start accounting and how much such services will cost if they are provided by SaldoConsult specialists.
We thought and decided to suggest how to organize accounting for those who decide to keep records and submit reports on their own.
Recall that since 2013, all companies are required to keep accounting records, regardless of the applicable taxation system, except for Individual Entrepreneurs.
First you need to decide on the choice of taxation system. This is best done at the LLC registration stage. Most entrepreneurs choose the Simplified Taxation System (STS).
But the tax base can be different:
- if a significant share of expenses is expected, select “Income minus expenses”, the tax rate in this case in St. Petersburg is 10%,
- if there are not many expenses, choose “Income” 6%.
It is possible that the type of activity that you are going to organize is subject to taxation by the Uniform Imputed Income Tax (ENVD). Since 2013 the regime is optional. To understand whether it is beneficial to use it or not in each specific case, it is necessary to make calculations.
We thought, decided, gave the documents for registration.
Let's move on to buying software..
At the moment, many entrepreneurs use Elba electronic accounting or the 1C-Accounting program. Elba is convenient because it is a “cloud” solution and you will not need to keep track of changes in software releases and reporting forms. In addition, the existing hint system allows even beginners to keep records on their own.
There is another solution "1C-Accounting". As in the first case, a cloud solution is also presented here. If you decide to purchase a “yellow box” and install it on your computer, this option will be inexpensive, especially the basic versions. They regularly have discounts. The basic version will be updated every time the program is launched via the Internet.
Decide whether you will submit reports to the Pension Fund and the Social Insurance Fund and declarations to the State Tax Inspectorate via telecommunications (via the Internet) or are you ready to run around the authorities with paper reports and flash drives.
We advise you to immediately think carefully and find an opportunity connect to electronic reporting. You will save a lot of time. You will have access to electronic correspondence with the tax, PF, FSS, thanks to this, the opportunity to receive a reconciliation of calculations or send a request or a letter.
We draw up an Order on accounting policy.
A Short Course in Accounting for Dummies
To do this, you can use the numerous services that are available on the Internet. We print out one of these orders, check that all accounting points are reflected in the Order.
We attach to the Order on accounting policy the Working Chart of Accounts and the forms of documents that will be used in the activity.
We draw up personnel orders. We described what personnel documents a company should have. Therefore, we suggest reading the relevant articles on our website. We advise you not to put off the personnel office work until later, because then there will be many other things to do and you simply will not have time. It is enough to prepare forms of documents, which you will then fill out as necessary.
Software selected, installed. We start working, fill in all the details of the company. For these purposes, the program has an "Assistant". We follow his instructions.
So we start economic activity and reflect all business operations in the program sequentially. We purchase goods, materials, receive advance payments from buyers. For all paper documents that we have, we create similar electronic documents in the program.